Daniel Lathrope

Daniel Lathrope

Distinguished E. L. Wiegand Professor of Law and Academic Director, Graduate Tax Program

Program Director
Full-Time Faculty


Professor Daniel Lathrope's teaching and research focus is taxation. He is the co–author of several casebooks on individual, corporate, and partnership taxation, including Fundamentals of Federal Income Taxation, Fundamentals of Corporate Taxation, and Fundamentals of Partnership Taxation. He is the author of The Alternative Minimum Tax—Compliance and Planning with Analysis, a treatise on the alternative minimum tax, and a book on comparative income taxation titled Global Issues in Income Taxation. He has taught in the graduate tax programs at New York University and the University of Florida. He has also taught at UC Hastings, UC Berkeley, Pacific McGeorge, and Leiden University in the Netherlands. He is distinguished as the E.L. Wiegand Distinguished Professor in Tax.


  • Taxation


  • BSBA, University of Denver
  • JD, Northwestern University
  • LLM, New York University

Prior Experience

  • Academic Dean, UC Hastings College of the Law
  • Professor, UC Hastings College of the Law
  • Director of Graduate Tax Program, University of Florida College of Law
  • Visiting Professor, Leiden University Law School, Netherlands
  • Associate, Evans, Kitchel & Jenckes

Awards & Distinctions

  • Life Member, American Law Institute (2011)


  • Black Letter Outline on Corporate Taxation (West Academic Publishing, 7th-9th Edition, 2012-2019) (Co-authored with Stephen Schwarz)
  • Black Letter Outline on Partnership Taxation (West Academic Publishing, 8th-9th Edition, 2017-2019) (Co-authored with Stephen Schwarz & Brant J. Hellwig)
  • Fundamentals of Business Enterprise Taxation (New York: Foundation Press, 5th-7th Edition, 2012-2019) (Co-authored with Stephen Schwarz & Brant J. Hellwig)
  • Fundamentals of Corporate Taxation (Foundation Press, 8th-10th Edition, 2012-2019) (Co-authored with Stephen Schwarz)
  • Fundamentals of Federal Income Taxation (Foundation Press, 15th-19th Edition, 2009-2019) (Co-Authored with James J. Freeland, Steven A. Lind, and Richard B. Stevens)
  • Fundamentals of Partnership Taxation (New York: Foundation Press, 8th-11th Editions 2008-2019) (Co-authored with Stephen Schwarz and Brant J. Hellwig)
  • Selected Federal Taxation Statues and Regulations (West Academic Publishing, 2008-2020 Editions)
  • Selected Sections on United States International Taxation (New York City and St. Paul, Minn.: Foundation Press, 2012–2019 Editions)
  • Alternative Minimum Tax (Thomson Reuters, 2017) (July 2017 update)
  • Federal Income Taxation of Individuals in a Nutshell (West, Eighth Edition, 2012) (Co-authored with John K. McNulty.)

Law Review and Journal Articles

  • “Reduce the Impact of the Alternative Minimum Tax,” 64 Practical Tax Strategies 196 (2000). (The article was also published in Tax Ideas 116 (2000)
  • “Federal Tax Policy, Tax Subsidies, and the Financing of Professional Sports Facilities,” 38 South Texas Law Review 1147 (1997). SSRN
  • “Recent Tax Developments in the Taxation of Corporations and Shareholders,” 47 Tulane Law School Annual Institute on Federal Taxation Proceedings (Chapter 2) (1997–1998).
  • “An Introduction to Subchapter S of the United States Internal Revenue Code,” 19 Fiskaal 90 (1992).
  • “The United States Corporate Alternative Minimum Tax,” 6 Forfaitair 107 (1992).
  • “State Defined Marital Status: Its Future as an Operative Tax Factor,” 17 UC Davis Law Review 257 (1983). SSRN